Purpose – This chapter contributes to the growing debate on the diffusion of managerialist modes of thinking across third-sector organisations. It offers an analysis into the power dynamics at play in the emergence of hybrid management systems (HMSs) by looking at the management practices in...

The accountability of third-sector organisations is a contentious issue for donors, NGO managers and academics. While in the corporate sector accountability has traditionally been limited to maximising shareholder profits ( Friedman, 2007 ), critical perspectives on accounting have extended to...